La. Admin. Code tit. 61 § I-1310

Current through Register Vol. 50, No. 8, August 20, 2024
Section I-1310 - Income Tax Tables
A. Residents. The tax due for resident individuals shall be determined using one of the following tables depending on your filing status.

Single or Married Filing Separately Filing Status

If your Louisiana tax table income is:

And the total exemptions claimed is:

1

2

3

4

5

6

7

8

At Least

Less Than

Your Louisiana tax is:

0

4,500

0

0

0

0

0

0

0

0

4,500

4,750

2

0

0

0

0

0

0

0

4,750

5,000

7

0

0

0

0

0

0

0

5,000

5,250

12

0

0

0

0

0

0

0

5,250

5,500

16

0

0

0

0

0

0

0

5,500

5,750

21

2

0

0

0

0

0

0

5,750

6,000

25

7

0

0

0

0

0

0

6,000

6,250

30

12

0

0

0

0

0

0

6,250

6,500

35

16

0

0

0

0

0

0

6,500

6,750

39

21

2

0

0

0

0

0

6,750

7,000

44

25

7

0

0

0

0

0

7,000

7,250

49

30

12

0

0

0

0

0

7,250

7,500

53

35

16

0

0

0

0

0

7,500

7,750

58

39

21

2

0

0

0

0

7,750

8,000

62

44

25

7

0

0

0

0

8,000

8,250

67

49

30

12

0

0

0

0

8,250

8,500

72

53

35

16

0

0

0

0

8,500

8,750

76

58

39

21

2

0

0

0

8,750

9,000

81

62

44

25

7

0

0

0

9,000

9,250

86

67

49

30

12

0

0

0

9,250

9,500

90

72

53

35

16

0

0

0

9,500

9,750

95

76

58

39

21

2

0

0

9,750

10,000

99

81

62

44

25

7

0

0

10,000

10,250

104

86

67

49

30

12

0

0

10,250

10,500

109

90

72

53

35

16

0

0

10,500

10,750

113

95

76

58

39

21

2

0

10,750

11,000

118

99

81

62

44

25

7

0

11,000

11,250

123

104

86

67

49

30

12

0

11,250

11,500

127

109

90

72

53

35

16

0

11,500

11,750

132

113

95

76

58

39

21

2

11,750

12,000

136

118

99

81

62

44

25

7

12,000

12,250

141

123

104

86

67

49

30

12

12,250

12,500

146

127

109

90

72

53

35

16

12,500

12,750

152

134

115

97

78

60

41

23

12,750

13,000

161

143

124

106

87

69

50

32

13,000

13,250

170

151

133

114

96

77

59

40

13,250

13,500

179

160

142

123

105

86

68

49

13,500

13,750

187

169

150

132

113

95

76

58

13,750

14,000

196

178

159

141

122

104

85

67

14,000

14,250

205

186

168

149

131

112

94

75

14,250

14,500

214

195

177

158

140

121

103

84

14,500

14,750

222

204

185

167

148

130

111

93

14,750

15,000

231

213

194

176

157

139

120

102

15,000

15,250

240

221

203

184

166

147

129

110

15,250

15,500

249

230

212

193

175

156

138

119

15,500

15,750

257

239

220

202

183

165

146

128

15,750

16,000

266

248

229

211

192

174

155

137

16,000

16,250

275

256

238

219

201

182

164

145

16,250

16,500

284

265

247

228

210

191

173

154

16,500

16,750

292

274

255

237

218

200

181

163

16,750

17,000

301

283

264

246

227

209

190

172

17,000

17,250

310

291

273

254

236

217

199

180

17,250

17,500

319

300

282

263

245

226

208

189

17,500

17,750

327

309

290

272

253

235

216

198

17,750

18,000

336

318

299

281

262

244

225

207

18,000

18,250

345

326

308

289

271

252

234

215

18,250

18,500

354

335

317

298

280

261

243

224

18,500

18,750

362

344

325

307

288

270

251

233

18,750

19,000

371

353

334

316

297

279

260

242

19,000

19,250

380

361

343

324

306

287

269

250

19,250

19,500

389

370

352

333

315

296

278

259

19,500

19,750

397

379

360

342

323

305

286

268

19,750

20,000

406

388

369

351

332

314

295

277

20,000

20,250

415

396

378

359

341

322

304

285

20,250

20,500

424

405

387

368

350

331

313

294

20,500

20,750

432

414

395

377

358

340

321

303

20,750

21,000

441

423

404

386

367

349

330

312

21,000

21,250

450

431

413

394

376

357

339

320

21,250

21,500

459

440

422

403

385

366

348

329

21,500

21,750

467

449

430

412

393

375

356

338

21,750

22,000

476

458

439

421

402

384

365

347

22,000

22,250

485

466

448

429

411

392

374

355

22,250

22,500

494

475

457

438

420

401

383

364

22,500

22,750

502

484

465

447

428

410

391

373

22,750

23,000

511

493

474

456

437

419

400

382

23,000

23,250

520

501

483

464

446

427

409

390

23,250

23,500

529

510

492

473

455

436

418

399

23,500

23,750

537

519

500

482

463

445

426

408

23,750

24,000

546

528

509

491

472

454

435

417

24,000

24,250

555

536

518

499

481

462

444

425

24,250

24,500

564

545

527

508

490

471

453

434

24,500

24,750

572

554

535

517

498

480

461

443

24,750

25,000

581

563

544

526

507

489

470

452

25,000

25,250

590

571

553

534

516

497

479

460

25,250

25,500

599

580

562

543

525

506

488

469

25,500

25,750

607

589

570

552

533

515

496

478

25,750

26,000

616

598

579

561

542

524

505

487

26,000

26,250

625

606

588

569

551

532

514

495

26,250

26,500

634

615

597

578

560

541

523

504

26,500

26,750

642

624

605

587

568

550

531

513

26,750

27,000

651

633

614

596

577

559

540

522

27,000

27,250

660

641

623

604

586

567

549

530

27,250

27,500

669

650

632

613

595

576

558

539

27,500

27,750

677

659

640

622

603

585

566

548

27,750

28,000

686

668

649

631

612

594

575

557

28,000

28,250

695

676

658

639

621

602

584

565

28,250

28,500

704

685

667

648

630

611

593

574

28,500

28,750

712

694

675

657

638

620

601

583

28,750

29,000

721

703

684

666

647

629

610

592

29,000

29,250

730

711

693

674

656

637

619

600

29,250

29,500

739

720

702

683

665

646

628

609

29,500

29,750

747

729

710

692

673

655

636

618

29,750

30,000

756

738

719

701

682

664

645

627

30,000

30,250

765

746

728

709

691

672

654

635

30,250

30,500

774

755

737

718

700

681

663

644

30,500

30,750

782

764

745

727

708

690

671

653

30,750

31,000

791

773

754

736

717

699

680

662

31,000

31,250

800

781

763

744

726

707

689

670

31,250

31,500

809

790

772

753

735

716

698

679

31,500

31,750

817

799

780

762

743

725

706

688

31,750

32,000

826

808

789

771

752

734

715

697

32,000

32,250

835

816

798

779

761

742

724

705

32,250

32,500

844

825

807

788

770

751

733

714

32,500

32,750

852

834

815

797

778

760

741

723

32,750

33,000

861

843

824

806

787

769

750

732

33,000

33,250

870

851

833

814

796

777

759

740

33,250

33,500

879

860

842

823

805

786

768

749

33,500

33,750

887

869

850

832

813

795

776

758

33,750

34,000

896

878

859

841

822

804

785

767

34,000

34,250

905

886

868

849

831

812

794

775

34,250

34,500

914

895

877

858

840

821

803

784

34,500

34,750

922

904

885

867

848

830

811

793

34,750

35,000

931

913

894

876

857

839

820

802

35,000

35,250

940

921

903

884

866

847

829

810

35,250

35,500

949

930

912

893

875

856

838

819

35,500

35,750

957

939

920

902

883

865

846

828

35,750

36,000

966

948

929

911

892

874

855

837

36,000

36,250

975

956

938

919

901

882

864

845

36,250

36,500

984

965

947

928

910

891

873

854

36,500

36,750

992

974

955

937

918

900

881

863

36,750

37,000

1,001

983

964

946

927

909

890

872

37,000

37,250

1,010

991

973

954

936

917

899

880

37,250

37,500

1,019

1,000

982

963

945

926

908

889

37,500

37,750

1,027

1,009

990

972

953

935

916

898

37,750

38,000

1,036

1,018

999

981

962

944

925

907

38,000

38,250

1,045

1,026

1,008

989

971

952

934

915

38,250

38,500

1,054

1,035

1,017

998

980

961

943

924

38,500

38,750

1,062

1,044

1,025

1,007

988

970

951

933

38,750

39,000

1,071

1,053

1,034

1,016

997

979

960

942

39,000

39,250

1,080

1,061

1,043

1,024

1,006

987

969

950

39,250

39,500

1,089

1,070

1,052

1,033

1,015

996

978

959

39,500

39,750

1,097

1,079

1,060

1,042

1,023

1,005

986

968

39,750

40,000

1,106

1,088

1,069

1,051

1,032

1,014

995

977

40,000

40,250

1,115

1,096

1,078

1,059

1,041

1,022

1,004

985

40,250

40,500

1,124

1,105

1,087

1,068

1,050

1,031

1,013

994

40,500

40,750

1,132

1,114

1,095

1,077

1,058

1,040

1,021

1,003

40,750

41,000

1,141

1,123

1,104

1,086

1,067

1,049

1,030

1,012

41,000

41,250

1,150

1,131

1,113

1,094

1,076

1,057

1,039

1,020

41,250

41,500

1,159

1,140

1,122

1,103

1,085

1,066

1,048

1,029

41,500

41,750

1,167

1,149

1,130

1,112

1,093

1,075

1,056

1,038

41,750

42,000

1,176

1,158

1,139

1,121

1,102

1,084

1,065

1,047

42,000

42,250

1,185

1,166

1,148

1,129

1,111

1,092

1,074

1,055

42,250

42,500

1,194

1,175

1,157

1,138

1,120

1,101

1,083

1,064

42,500

42,750

1,202

1,184

1,165

1,147

1,128

1,110

1,091

1,073

42,750

43,000

1,211

1,193

1,174

1,156

1,137

1,119

1,100

1,082

43,000

43,250

1,220

1,201

1,183

1,164

1,146

1,127

1,109

1,090

43,250

43,500

1,229

1,210

1,192

1,173

1,155

1,136

1,118

1,099

43,500

43,750

1,237

1,219

1,200

1,182

1,163

1,145

1,126

1,108

43,750

44,000

1,246

1,228

1,209

1,191

1,172

1,154

1,135

1,117

44,000

44,250

1,255

1,236

1,218

1,199

1,181

1,162

1,144

1,125

44,250

44,500

1,264

1,245

1,227

1,208

1,190

1,171

1,153

1,134

44,500

44,750

1,272

1,254

1,235

1,217

1,198

1,180

1,161

1,143

44,750

45,000

1,281

1,263

1,244

1,226

1,207

1,189

1,170

1,152

45,000

45,250

1,290

1,271

1,253

1,234

1,216

1,197

1,179

1,160

45,250

45,500

1,299

1,280

1,262

1,243

1,225

1,206

1,188

1,169

45,500

45,750

1,307

1,289

1,270

1,252

1,233

1,215

1,196

1,178

45,750

46,000

1,316

1,298

1,279

1,261

1,242

1,224

1,205

1,187

46,000

46,250

1,325

1,306

1,288

1,269

1,251

1,232

1,214

1,195

46,250

46,500

1,334

1,315

1,297

1,278

1,260

1,241

1,223

1,204

46,500

46,750

1,342

1,324

1,305

1,287

1,268

1,250

1,231

1,213

46,750

47,000

1,351

1,333

1,314

1,296

1,277

1,259

1,240

1,222

47,000

47,250

1,360

1,341

1,323

1,304

1,286

1,267

1,249

1,230

47,250

47,500

1,369

1,350

1,332

1,313

1,295

1,276

1,258

1,239

47,500

47,750

1,377

1,359

1,340

1,322

1,303

1,285

1,266

1,248

47,750

48,000

1,386

1,368

1,349

1,331

1,312

1,294

1,275

1,257

48,000

48,250

1,395

1,376

1,358

1,339

1,321

1,302

1,284

1,265

48,250

48,500

1,404

1,385

1,367

1,348

1,330

1,311

1,293

1,274

48,500

48,750

1,412

1,394

1,375

1,357

1,338

1,320

1,301

1,283

48,750

49,000

1,421

1,403

1,384

1,366

1,347

1,329

1,310

1,292

49,000

49,250

1,430

1,411

1,393

1,374

1,356

1,337

1,319

1,300

49,250

49,500

1,439

1,420

1,402

1,383

1,365

1,346

1,328

1,309

49,500

49,750

1,447

1,429

1,410

1,392

1,373

1,355

1,336

1,318

49,750

50,000

1,456

1,438

1,419

1,401

1,382

1,364

1,345

1,327

50,000

50,250

1,466

1,447

1,429

1,410

1,392

1,373

1,355

1,336

50,250

50,500

1,476

1,458

1,439

1,421

1,402

1,384

1,365

1,347

50,500

50,750

1,487

1,469

1,450

1,432

1,413

1,395

1,376

1,358

50,750

51,000

1,498

1,479

1,461

1,442

1,424

1,405

1,387

1,368

Plus 4.25% of tax table income in excess of $51,000

Married Filing Jointly or Qualifying Widow(er) Filing Status

If your Louisiana tax table income is:

And the total exemptions claimed is:

2

3

4

5

6

7

8

At Least

Less Than

Your Louisiana tax is:

0

9,000

0

0

0

0

0

0

0

9,000

9,250

2

0

0

0

0

0

0

9,250

9,500

7

0

0

0

0

0

0

9,500

9,750

12

0

0

0

0

0

0

9,750

10,000

16

0

0

0

0

0

0

10,000

10,250

21

2

0

0

0

0

0

10,250

10,500

25

7

0

0

0

0

0

10,500

10,750

30

12

0

0

0

0

0

10,750

11,000

35

16

0

0

0

0

0

11,000

11,250

39

21

2

0

0

0

0

11,250

11,500

44

25

7

0

0

0

0

11,500

11,750

49

30

12

0

0

0

0

11,750

12,000

53

35

16

0

0

0

0

12,000

12,250

58

39

21

2

0

0

0

12,250

12,500

62

44

25

7

0

0

0

12,500

12,750

67

49

30

12

0

0

0

12,750

13,000

72

53

35

16

0

0

0

13,000

13,250

76

58

39

21

2

0

0

13,250

13,500

81

62

44

25

7

0

0

13,500

13,750

86

67

49

30

12

0

0

13,750

14,000

90

72

53

35

16

0

0

14,000

14,250

95

76

58

39

21

2

0

14,250

14,500

99

81

62

44

25

7

0

14,500

14,750

104

86

67

49

30

12

0

14,750

15,000

109

90

72

53

35

16

0

15,000

15,250

113

95

76

58

39

21

2

15,250

15,500

118

99

81

62

44

25

7

15,500

15,750

123

104

86

67

49

30

12

15,750

16,000

127

109

90

72

53

35

16

16,000

16,250

132

113

95

76

58

39

21

16,250

16,500

136

118

99

81

62

44

25

16,500

16,750

141

123

104

86

67

49

30

16,750

17,000

146

127

109

90

72

53

35

17,000

17,250

150

132

113

95

76

58

39

17,250

17,500

155

136

118

99

81

62

44

17,500

17,750

160

141

123

104

86

67

49

17,750

18,000

164

146

127

109

90

72

53

18,000

18,250

169

150

132

113

95

76

58

18,250

18,500

173

155

136

118

99

81

62

18,500

18,750

178

160

141

123

104

86

67

18,750

19,000

183

164

146

127

109

90

72

19,000

19,250

187

169

150

132

113

95

76

19,250

19,500

192

173

155

136

118

99

81

19,500

19,750

197

178

160

141

123

104

86

19,750

20,000

201

183

164

146

127

109

90

20,000

20,250

206

187

169

150

132

113

95

20,250

20,500

210

192

173

155

136

118

99

20,500

20,750

215

197

178

160

141

123

104

20,750

21,000

220

201

183

164

146

127

109

21,000

21,250

224

206

187

169

150

132

113

21,250

21,500

229

210

192

173

155

136

118

21,500

21,750

234

215

197

178

160

141

123

21,750

22,000

238

220

201

183

164

146

127

22,000

22,250

243

224

206

187

169

150

132

22,250

22,500

247

229

210

192

173

155

136

22,500

22,750

252

234

215

197

178

160

141

22,750

23,000

257

238

220

201

183

164

146

23,000

23,250

261

243

224

206

187

169

150

23,250

23,500

266

247

229

210

192

173

155

23,500

23,750

271

252

234

215

197

178

160

23,750

24,000

275

257

238

220

201

183

164

24,000

24,250

280

261

243

224

206

187

169

24,250

24,500

284

266

247

229

210

192

173

24,500

24,750

289

271

252

234

215

197

178

24,750

25,000

294

275

257

238

220

201

183

25,000

25,250

300

282

263

245

226

208

189

25,250

25,500

309

291

272

254

235

217

198

25,500

25,750

318

299

281

262

244

225

207

25,750

26,000

327

308

290

271

253

234

216

26,000

26,250

335

317

298

280

261

243

224

26,250

26,500

344

326

307

289

270

252

233

26,500

26,750

353

334

316

297

279

260

242

26,750

27,000

362

343

325

306

288

269

251

27,000

27,250

370

352

333

315

296

278

259

27,250

27,500

379

361

342

324

305

287

268

27,500

27,750

388

369

351

332

314

295

277

27,750

28,000

397

378

360

341

323

304

286

28,000

28,250

405

387

368

350

331

313

294

28,250

28,500

414

396

377

359

340

322

303

28,500

28,750

423

404

386

367

349

330

312

28,750

29,000

432

413

395

376

358

339

321

29,000

29,250

440

422

403

385

366

348

329

29,250

29,500

449

431

412

394

375

357

338

29,500

29,750

458

439

421

402

384

365

347

29,750

30,000

467

448

430

411

393

374

356

30,000

30,250

475

457

438

420

401

383

364

30,250

30,500

484

466

447

429

410

392

373

30,500

30,750

493

474

456

437

419

400

382

30,750

31,000

502

483

465

446

428

409

391

31,000

31,250

510

492

473

455

436

418

399

31,250

31,500

519

501

482

464

445

427

408

31,500

31,750

528

509

491

472

454

435

417

31,750

32,000

537

518

500

481

463

444

426

32,000

32,250

545

527

508

490

471

453

434

32,250

32,500

554

536

517

499

480

462

443

32,500

32,750

563

544

526

507

489

470

452

32,750

33,000

572

553

535

516

498

479

461

33,000

33,250

580

562

543

525

506

488

469

33,250

33,500

589

571

552

534

515

497

478

33,500

33,750

598

579

561

542

524

505

487

33,750

34,000

607

588

570

551

533

514

496

34,000

34,250

615

597

578

560

541

523

504

34,250

34,500

624

606

587

569

550

532

513

34,500

34,750

633

614

596

577

559

540

522

34,750

35,000

642

623

605

586

568

549

531

35,000

35,250

650

632

613

595

576

558

539

35,250

35,500

659

641

622

604

585

567

548

35,500

35,750

668

649

631

612

594

575

557

35,750

36,000

677

658

640

621

603

584

566

36,000

36,250

685

667

648

630

611

593

574

36,250

36,500

694

676

657

639

620

602

583

36,500

36,750

703

684

666

647

629

610

592

36,750

37,000

712

693

675

656

638

619

601

37,000

37,250

720

702

683

665

646

628

609

37,250

37,500

729

711

692

674

655

637

618

37,500

37,750

738

719

701

682

664

645

627

37,750

38,000

747

728

710

691

673

654

636

38,000

38,250

755

737

718

700

681

663

644

38,250

38,500

764

746

727

709

690

672

653

38,500

38,750

773

754

736

717

699

680

662

38,750

39,000

782

763

745

726

708

689

671

39,000

39,250

790

772

753

735

716

698

679

39,250

39,500

799

781

762

744

725

707

688

39,500

39,750

808

789

771

752

734

715

697

39,750

40,000

817

798

780

761

743

724

706

40,000

40,250

825

807

788

770

751

733

714

40,250

40,500

834

816

797

779

760

742

723

40,500

40,750

843

824

806

787

769

750

732

40,750

41,000

852

833

815

796

778

759

741

41,000

41,250

860

842

823

805

786

768

749

41,250

41,500

869

851

832

814

795

777

758

41,500

41,750

878

859

841

822

804

785

767

41,750

42,000

887

868

850

831

813

794

776

42,000

42,250

895

877

858

840

821

803

784

42,250

42,500

904

886

867

849

830

812

793

42,500

42,750

913

894

876

857

839

820

802

42,750

43,000

922

903

885

866

848

829

811

43,000

43,250

930

912

893

875

856

838

819

43,250

43,500

939

921

902

884

865

847

828

43,500

43,750

948

929

911

892

874

855

837

43,750

44,000

957

938

920

901

883

864

846

44,000

44,250

965

947

928

910

891

873

854

44,250

44,500

974

956

937

919

900

882

863

44,500

44,750

983

964

946

927

909

890

872

44,750

45,000

992

973

955

936

918

899

881

45,000

45,250

1,000

982

963

945

926

908

889

45,250

45,500

1,009

991

972

954

935

917

898

45,500

45,750

1,018

999

981

962

944

925

907

45,750

46,000

1,027

1,008

990

971

953

934

916

46,000

46,250

1,035

1,017

998

980

961

943

924

46,250

46,500

1,044

1,026

1,007

989

970

952

933

46,500

46,750

1,053

1,034

1,016

997

979

960

942

46,750

47,000

1,062

1,043

1,025

1,006

988

969

951

47,000

47,250

1,070

1,052

1,033

1,015

996

978

959

47,250

47,500

1,079

1,061

1,042

1,024

1,005

987

968

47,500

47,750

1,088

1,069

1,051

1,032

1,014

995

977

47,750

48,000

1,097

1,078

1,060

1,041

1,023

1,004

986

48,000

48,250

1,105

1,087

1,068

1,050

1,031

1,013

994

48,250

48,500

1,114

1,096

1,077

1,059

1,040

1,022

1,003

48,500

48,750

1,123

1,104

1,086

1,067

1,049

1,030

1,012

48,750

49,000

1,132

1,113

1,095

1,076

1,058

1,039

1,021

49,000

49,250

1,140

1,122

1,103

1,085

1,066

1,048

1,029

49,250

49,500

1,149

1,131

1,112

1,094

1,075

1,057

1,038

49,500

49,750

1,158

1,139

1,121

1,102

1,084

1,065

1,047

49,750

50,000

1,167

1,148

1,130

1,111

1,093

1,074

1,056

50,000

50,250

1,175

1,157

1,138

1,120

1,101

1,083

1,064

50,250

50,500

1,184

1,166

1,147

1,129

1,110

1,092

1,073

50,500

50,750

1,193

1,174

1,156

1,137

1,119

1,100

1,082

50,750

51,000

1,202

1,183

1,165

1,146

1,128

1,109

1,091

51,000

51,250

1,210

1,192

1,173

1,155

1,136

1,118

1,099

51,250

51,500

1,219

1,201

1,182

1,164

1,145

1,127

1,108

51,500

51,750

1,228

1,209

1,191

1,172

1,154

1,135

1,117

51,750

52,000

1,237

1,218

1,200

1,181

1,163

1,144

1,126

52,000

52,250

1,245

1,227

1,208

1,190

1,171

1,153

1,134

52,250

52,500

1,254

1,236

1,217

1,199

1,180

1,162

1,143

52,500

52,750

1,263

1,244

1,226

1,207

1,189

1,170

1,152

52,750

53,000

1,272

1,253

1,235

1,216

1,198

1,179

1,161

53,000

53,250

1,280

1,262

1,243

1,225

1,206

1,188

1,169

53,250

53,500

1,289

1,271

1,252

1,234

1,215

1,197

1,178

53,500

53,750

1,298

1,279

1,261

1,242

1,224

1,205

1,187

53,750

54,000

1,307

1,288

1,270

1,251

1,233

1,214

1,196

54,000

54,250

1,315

1,297

1,278

1,260

1,241

1,223

1,204

54,250

54,500

1,324

1,306

1,287

1,269

1,250

1,232

1,213

54,500

54,750

1,333

1,314

1,296

1,277

1,259

1,240

1,222

54,750

55,000

1,342

1,323

1,305

1,286

1,268

1,249

1,231

55,000

55,250

1,350

1,332

1,313

1,295

1,276

1,258

1,239

55,250

55,500

1,359

1,341

1,322

1,304

1,285

1,267

1,248

55,500

55,750

1,368

1,349

1,331

1,312

1,294

1,275

1,257

55,750

56,000

1,377

1,358

1,340

1,321

1,303

1,284

1,266

56,000

56,250

1,385

1,367

1,348

1,330

1,311

1,293

1,274

56,250

56,500

1,394

1,376

1,357

1,339

1,320

1,302

1,283

56,500

56,750

1,403

1,384

1,366

1,347

1,329

1,310

1,292

56,750

57,000

1,412

1,393

1,375

1,356

1,338

1,319

1,301

57,000

57,250

1,420

1,402

1,383

1,365

1,346

1,328

1,309

57,250

57,500

1,429

1,411

1,392

1,374

1,355

1,337

1,318

57,500

57,750

1,438

1,419

1,401

1,382

1,364

1,345

1,327

57,750

58,000

1,447

1,428

1,410

1,391

1,373

1,354

1,336

58,000

58,250

1,455

1,437

1,418

1,400

1,381

1,363

1,344

58,250

58,500

1,464

1,446

1,427

1,409

1,390

1,372

1,353

58,500

58,750

1,473

1,454

1,436

1,417

1,399

1,380

1,362

58,750

59,000

1,482

1,463

1,445

1,426

1,408

1,389

1,371

59,000

59,250

1,490

1,472

1,453

1,435

1,416

1,398

1,379

59,250

59,500

1,499

1,481

1,462

1,444

1,425

1,407

1,388

59,500

59,750

1,508

1,489

1,471

1,452

1,434

1,415

1,397

59,750

60,000

1,517

1,498

1,480

1,461

1,443

1,424

1,406

60,000

60,250

1,525

1,507

1,488

1,470

1,451

1,433

1,414

60,250

60,500

1,534

1,516

1,497

1,479

1,460

1,442

1,423

60,500

60,750

1,543

1,524

1,506

1,487

1,469

1,450

1,432

60,750

61,000

1,552

1,533

1,515

1,496

1,478

1,459

1,441

61,000

61,250

1,560

1,542

1,523

1,505

1,486

1,468

1,449

61,250

61,500

1,569

1,551

1,532

1,514

1,495

1,477

1,458

61,500

61,750

1,578

1,559

1,541

1,522

1,504

1,485

1,467

61,750

62,000

1,587

1,568

1,550

1,531

1,513

1,494

1,476

62,000

62,250

1,595

1,577

1,558

1,540

1,521

1,503

1,484

62,250

62,500

1,604

1,586

1,567

1,549

1,530

1,512

1,493

62,500

62,750

1,613

1,594

1,576

1,557

1,539

1,520

1,502

62,750

63,000

1,622

1,603

1,585

1,566

1,548

1,529

1,511

63,000

63,250

1,630

1,612

1,593

1,575

1,556

1,538

1,519

63,250

63,500

1,639

1,621

1,602

1,584

1,565

1,547

1,528

63,500

63,750

1,648

1,629

1,611

1,592

1,574

1,555

1,537

63,750

64,000

1,657

1,638

1,620

1,601

1,583

1,564

1,546

64,000

64,250

1,665

1,647

1,628

1,610

1,591

1,573

1,554

64,250

64,500

1,674

1,656

1,637

1,619

1,600

1,582

1,563

64,500

64,750

1,683

1,664

1,646

1,627

1,609

1,590

1,572

64,750

65,000

1,692

1,673

1,655

1,636

1,618

1,599

1,581

65,000

65,250

1,700

1,682

1,663

1,645

1,626

1,608

1,589

65,250

65,500

1,709

1,691

1,672

1,654

1,635

1,617

1,598

65,500

65,750

1,718

1,699

1,681

1,662

1,644

1,625

1,607

65,750

66,000

1,727

1,708

1,690

1,671

1,653

1,634

1,616

66,000

66,250

1,735

1,717

1,698

1,680

1,661

1,643

1,624

66,250

66,500

1,744

1,726

1,707

1,689

1,670

1,652

1,633

66,500

66,750

1,753

1,734

1,716

1,697

1,679

1,660

1,642

66,750

67,000

1,762

1,743

1,725

1,706

1,688

1,669

1,651

67,000

67,250

1,770

1,752

1,733

1,715

1,696

1,678

1,659

67,250

67,500

1,779

1,761

1,742

1,724

1,705

1,687

1,668

67,500

67,750

1,788

1,769

1,751

1,732

1,714

1,695

1,677

67,750

68,000

1,797

1,778

1,760

1,741

1,723

1,704

1,686

68,000

68,250

1,805

1,787

1,768

1,750

1,731

1,713

1,694

68,250

68,500

1,814

1,796

1,777

1,759

1,740

1,722

1,703

68,500

68,750

1,823

1,804

1,786

1,767

1,749

1,730

1,712

68,750

69,000

1,832

1,813

1,795

1,776

1,758

1,739

1,721

69,000

69,250

1,840

1,822

1,803

1,785

1,766

1,748

1,729

69,250

69,500

1,849

1,831

1,812

1,794

1,775

1,757

1,738

69,500

69,750

1,858

1,839

1,821

1,802

1,784

1,765

1,747

69,750

70,000

1,867

1,848

1,830

1,811

1,793

1,774

1,756

70,000

70,250

1,875

1,857

1,838

1,820

1,801

1,783

1,764

70,250

70,500

1,884

1,866

1,847

1,829

1,810

1,792

1,773

70,500

70,750

1,893

1,874

1,856

1,837

1,819

1,800

1,782

70,750

71,000

1,902

1,883

1,865

1,846

1,828

1,809

1,791

71,000

71,250

1,910

1,892

1,873

1,855

1,836

1,818

1,799

71,250

71,500

1,919

1,901

1,882

1,864

1,845

1,827

1,808

71,500

71,750

1,928

1,909

1,891

1,872

1,854

1,835

1,817

71,750

72,000

1,937

1,918

1,900

1,881

1,863

1,844

1,826

72,000

72,250

1,945

1,927

1,908

1,890

1,871

1,853

1,834

72,250

72,500

1,954

1,936

1,917

1,899

1,880

1,862

1,843

72,500

72,750

1,963

1,944

1,926

1,907

1,889

1,870

1,852

72,750

73,000

1,972

1,953

1,935

1,916

1,898

1,879

1,861

73,000

73,250

1,980

1,962

1,943

1,925

1,906

1,888

1,869

73,250

73,500

1,989

1,971

1,952

1,934

1,915

1,897

1,878

73,500

73,750

1,998

1,979

1,961

1,942

1,924

1,905

1,887

73,750

74,000

2,007

1,988

1,970

1,951

1,933

1,914

1,896

74,000

74,250

2,015

1,997

1,978

1,960

1,941

1,923

1,904

74,250

74,500

2,024

2,006

1,987

1,969

1,950

1,932

1,913

74,500

74,750

2,033

2,014

1,996

1,977

1,959

1,940

1,922

74,750

75,000

2,042

2,023

2,005

1,986

1,968

1,949

1,931

75,000

75,250

2,050

2,032

2,013

1,995

1,976

1,958

1,939

75,250

75,500

2,059

2,041

2,022

2,004

1,985

1,967

1,948

75,500

75,750

2,068

2,049

2,031

2,012

1,994

1,975

1,957

75,750

76,000

2,077

2,058

2,040

2,021

2,003

1,984

1,966

76,000

76,250

2,085

2,067

2,048

2,030

2,011

1,993

1,974

76,250

76,500

2,094

2,076

2,057

2,039

2,020

2,002

1,983

76,500

76,750

2,103

2,084

2,066

2,047

2,029

2,010

1,992

76,750

77,000

2,112

2,093

2,075

2,056

2,038

2,019

2,001

77,000

77,250

2,120

2,102

2,083

2,065

2,046

2,028

2,009

77,250

77,500

2,129

2,111

2,092

2,074

2,055

2,037

2,018

77,500

77,750

2,138

2,119

2,101

2,082

2,064

2,045

2,027

77,750

78,000

2,147

2,128

2,110

2,091

2,073

2,054

2,036

78,000

78,250

2,155

2,137

2,118

2,100

2,081

2,063

2,044

78,250

78,500

2,164

2,146

2,127

2,109

2,090

2,072

2,053

78,500

78,750

2,173

2,154

2,136

2,117

2,099

2,080

2,062

78,750

79,000

2,182

2,163

2,145

2,126

2,108

2,089

2,071

79,000

79,250

2,190

2,172

2,153

2,135

2,116

2,098

2,079

79,250

79,500

2,199

2,181

2,162

2,144

2,125

2,107

2,088

79,500

79,750

2,208

2,189

2,171

2,152

2,134

2,115

2,097

79,750

80,000

2,217

2,198

2,180

2,161

2,143

2,124

2,106

80,000

80,250

2,225

2,207

2,188

2,170

2,151

2,133

2,114

80,250

80,500

2,234

2,216

2,197

2,179

2,160

2,142

2,123

80,500

80,750

2,243

2,224

2,206

2,187

2,169

2,150

2,132

80,750

81,000

2,252

2,233

2,215

2,196

2,178

2,159

2,141

81,000

81,250

2,260

2,242

2,223

2,205

2,186

2,168

2,149

81,250

81,500

2,269

2,251

2,232

2,214

2,195

2,177

2,158

81,500

81,750

2,278

2,259

2,241

2,222

2,204

2,185

2,167

81,750

82,000

2,287

2,268

2,250

2,231

2,213

2,194

2,176

82,000

82,250

2,295

2,277

2,258

2,240

2,221

2,203

2,184

82,250

82,500

2,304

2,286

2,267

2,249

2,230

2,212

2,193

82,500

82,750

2,313

2,294

2,276

2,257

2,239

2,220

2,202

82,750

83,000

2,322

2,303

2,285

2,266

2,248

2,229

2,211

83,000

83,250

2,330

2,312

2,293

2,275

2,256

2,238

2,219

83,250

83,500

2,339

2,321

2,302

2,284

2,265

2,247

2,228

83,500

83,750

2,348

2,329

2,311

2,292

2,274

2,255

2,237

83,750

84,000

2,357

2,338

2,320

2,301

2,283

2,264

2,246

84,000

84,250

2,365

2,347

2,328

2,310

2,291

2,273

2,254

84,250

84,500

2,374

2,356

2,337

2,319

2,300

2,282

2,263

84,500

84,750

2,383

2,364

2,346

2,327

2,309

2,290

2,272

84,750

85,000

2,392

2,373

2,355

2,336

2,318

2,299

2,281

85,000

85,250

2,400

2,382

2,363

2,345

2,326

2,308

2,289

85,250

85,500

2,409

2,391

2,372

2,354

2,335

2,317

2,298

85,500

85,750

2,418

2,399

2,381

2,362

2,344

2,325

2,307

85,750

86,000

2,427

2,408

2,390

2,371

2,353

2,334

2,316

86,000

86,250

2,435

2,417

2,398

2,380

2,361

2,343

2,324

86,250

86,500

2,444

2,426

2,407

2,389

2,370

2,352

2,333

86,500

86,750

2,453

2,434

2,416

2,397

2,379

2,360

2,342

86,750

87,000

2,462

2,443

2,425

2,406

2,388

2,369

2,351

87,000

87,250

2,470

2,452

2,433

2,415

2,396

2,378

2,359

87,250

87,500

2,479

2,461

2,442

2,424

2,405

2,387

2,368

87,500

87,750

2,488

2,469

2,451

2,432

2,414

2,395

2,377

87,750

88,000

2,497

2,478

2,460

2,441

2,423

2,404

2,386

88,000

88,250

2,505

2,487

2,468

2,450

2,431

2,413

2,394

88,250

88,500

2,514

2,496

2,477

2,459

2,440

2,422

2,403

88,500

88,750

2,523

2,504

2,486

2,467

2,449

2,430

2,412

88,750

89,000

2,532

2,513

2,495

2,476

2,458

2,439

2,421

89,000

89,250

2,540

2,522

2,503

2,485

2,466

2,448

2,429

89,250

89,500

2,549

2,531

2,512

2,494

2,475

2,457

2,438

89,500

89,750

2,558

2,539

2,521

2,502

2,484

2,465

2,447

89,750

90,000

2,567

2,548

2,530

2,511

2,493

2,474

2,456

90,000

90,250

2,575

2,557

2,538

2,520

2,501

2,483

2,464

90,250

90,500

2,584

2,566

2,547

2,529

2,510

2,492

2,473

90,500

90,750

2,593

2,574

2,556

2,537

2,519

2,500

2,482

90,750

91,000

2,602

2,583

2,565

2,546

2,528

2,509

2,491

91,000

91,250

2,610

2,592

2,573

2,555

2,536

2,518

2,499

91,250

91,500

2,619

2,601

2,582

2,564

2,545

2,527

2,508

91,500

91,750

2,628

2,609

2,591

2,572

2,554

2,535

2,517

91,750

92,000

2,637

2,618

2,600

2,581

2,563

2,544

2,526

92,000

92,250

2,645

2,627

2,608

2,590

2,571

2,553

2,534

92,250

92,500

2,654

2,636

2,617

2,599

2,580

2,562

2,543

92,500

92,750

2,663

2,644

2,626

2,607

2,589

2,570

2,552

92,750

93,000

2,672

2,653

2,635

2,616

2,598

2,579

2,561

93,000

93,250

2,680

2,662

2,643

2,625

2,606

2,588

2,569

93,250

93,500

2,689

2,671

2,652

2,634

2,615

2,597

2,578

93,500

93,750

2,698

2,679

2,661

2,642

2,624

2,605

2,587

93,750

94,000

2,707

2,688

2,670

2,651

2,633

2,614

2,596

94,000

94,250

2,715

2,697

2,678

2,660

2,641

2,623

2,604

94,250

94,500

2,724

2,706

2,687

2,669

2,650

2,632

2,613

94,500

94,750

2,733

2,714

2,696

2,677

2,659

2,640

2,622

94,750

95,000

2,742

2,723

2,705

2,686

2,668

2,649

2,631

95,000

95,250

2,750

2,732

2,713

2,695

2,676

2,658

2,639

95,250

95,500

2,759

2,741

2,722

2,704

2,685

2,667

2,648

95,500

95,750

2,768

2,749

2,731

2,712

2,694

2,675

2,657

95,750

96,000

2,777

2,758

2,740

2,721

2,703

2,684

2,666

96,000

96,250

2,785

2,767

2,748

2,730

2,711

2,693

2,674

96,250

96,500

2,794

2,776

2,757

2,739

2,720

2,702

2,683

96,500

96,750

2,803

2,784

2,766

2,747

2,729

2,710

2,692

96,750

97,000

2,812

2,793

2,775

2,756

2,738

2,719

2,701

97,000

97,250

2,820

2,802

2,783

2,765

2,746

2,728

2,709

97,250

97,500

2,829

2,811

2,792

2,774

2,755

2,737

2,718

97,500

97,750

2,838

2,819

2,801

2,782

2,764

2,745

2,727

97,750

98,000

2,847

2,828

2,810

2,791

2,773

2,754

2,736

98,000

98,250

2,855

2,837

2,818

2,800

2,781

2,763

2,744

98,250

98,500

2,864

2,846

2,827

2,809

2,790

2,772

2,753

98,500

98,750

2,873

2,854

2,836

2,817

2,799

2,780

2,762

98,750

99,000

2,882

2,863

2,845

2,826

2,808

2,789

2,771

99,000

99,250

2,890

2,872

2,853

2,835

2,816

2,798

2,779

99,250

99,500

2,899

2,881

2,862

2,844

2,825

2,807

2,788

99,500

99,750

2,908

2,889

2,871

2,852

2,834

2,815

2,797

99,750

100,000

2,917

2,898

2,880

2,861

2,843

2,824

2,806

100,000

100,250

2,926

2,908

2,889

2,871

2,852

2,834

2,815

100,250

100,500

2,937

2,918

2,900

2,881

2,863

2,844

2,826

100,500

100,750

2,948

2,929

2,911

2,892

2,874

2,855

2,837

100,750

101,000

2,958

2,940

2,921

2,903

2,884

2,866

2,847

Plus 4.25% of tax table income in excess of $101,000

Head of Household Filing Status

If your Louisiana tax table income is:

And the total exemptions claimed is:

1

2

3

4

5

6

7

8

At Least

Less Than

Your Louisiana tax is:

0

9,000

0

0

0

0

0

0

0

0

9,000

9,250

2

0

0

0

0

0

0

0

9,250

9,500

7

0

0

0

0

0

0

0

9,500

9,750

12

0

0

0

0

0

0

0

9,750

10,000

16

0

0

0

0

0

0

0

10,000

10,250

21

2

0

0

0

0

0

0

10,250

10,500

25

7

0

0

0

0

0

0

10,500

10,750

30

12

0

0

0

0

0

0

10,750

11,000

35

16

0

0

0

0

0

0

11,000

11,250

39

21

2

0

0

0

0

0

11,250

11,500

44

25

7

0

0

0

0

0

11,500

11,750

49

30

12

0

0

0

0

0

11,750

12,000

53

35

16

0

0

0

0

0

12,000

12,250

58

39

21

2

0

0

0

0

12,250

12,500

62

44

25

7

0

0

0

0

12,500

12,750

69

51

32

14

0

0

0

0

12,750

13,000

78

59

41

22

0

0

0

0

13,000

13,250

87

68

50

31

4

0

0

0

13,250

13,500

95

77

58

40

13

0

0

0

13,500

13,750

104

86

67

49

22

0

0

0

13,750

14,000

113

94

76

57

31

0

0

0

14,000

14,250

122

103

85

66

39

4

0

0

14,250

14,500

130

112

93

75

48

13

0

0

14,500

14,750

139

121

102

84

57

22

0

0

14,750

15,000

148

129

111

92

66

31

0

0

15,000

15,250

157

138

120

101

74

39

4

0

15,250

15,500

165

147

128

110

83

48

13

0

15,500

15,750

174

156

137

119

92

57

22

0

15,750

16,000

183

164

146

127

101

66

31

0

16,000

16,250

192

173

155

136

109

74

39

4

16,250

16,500

200

182

163

145

118

83

48

13

16,500

16,750

209

191

172

154

127

92

57

22

16,750

17,000

218

199

181

162

136

101

66

31

17,000

17,250

227

208

190

171

144

109

74

39

17,250

17,500

235

217

198

180

153

118

83

48

17,500

17,750

244

226

207

189

162

127

92

57

17,750

18,000

253

234

216

197

171

136

101

66

18,000

18,250

262

243

225

206

179

144

109

74

18,250

18,500

270

252

233

215

188

153

118

83

18,500

18,750

279

261

242

224

197

162

127

92

18,750

19,000

288

269

251

232

206

171

136

101

19,000

19,250

297

278

260

241

214

179

144

109

19,250

19,500

305

287

268

250

223

188

153

118

19,500

19,750

314

296

277

259

232

197

162

127

19,750

20,000

323

304

286

267

241

206

171

136

20,000

20,250

332

313

295

276

249

214

179

144

20,250

20,500

340

322

303

285

258

223

188

153

20,500

20,750

349

331

312

294

267

232

197

162

20,750

21,000

358

339

321

302

276

241

206

171

21,000

21,250

367

348

330

311

284

249

214

179

21,250

21,500

375

357

338

320

293

258

223

188

21,500

21,750

384

366

347

329

302

267

232

197

21,750

22,000

393

374

356

337

311

276

241

206

22,000

22,250

402

383

365

346

319

284

249

214

22,250

22,500

410

392

373

355

328

293

258

223

22,500

22,750

419

401

382

364

337

302

267

232

22,750

23,000

428

409

391

372

346

311

276

241

23,000

23,250

437

418

400

381

354

319

284

249

23,250

23,500

445

427

408

390

363

328

293

258

23,500

23,750

454

436

417

399

372

337

302

267

23,750

24,000

463

444

426

407

381

346

311

276

24,000

24,250

472

453

435

416

389

354

319

284

24,250

24,500

480

462

443

425

398

363

328

293

24,500

24,750

489

471

452

434

407

372

337

302

24,750

25,000

498

479

461

442

416

381

346

311

25,000

25,250

507

488

470

451

424

389

354

319

25,250

25,500

515

497

478

460

433

398

363

328

25,500

25,750

524

506

487

469

442

407

372

337

25,750

26,000

533

514

496

477

451

416

381

346

26,000

26,250

542

523

505

486

459

424

389

354

26,250

26,500

550

532

513

495

468

433

398

363

26,500

26,750

559

541

522

504

477

442

407

372

26,750

27,000

568

549

531

512

486

451

416

381

27,000

27,250

577

558

540

521

494

459

424

389

27,250

27,500

585

567

548

530

503

468

433

398

27,500

27,750

594

576

557

539

512

477

442

407

27,750

28,000

603

584

566

547

521

486

451

416

28,000

28,250

612

593

575

556

529

494

459

424

28,250

28,500

620

602

583

565

538

503

468

433

28,500

28,750

629

611

592

574

547

512

477

442

28,750

29,000

638

619

601

582

556

521

486

451

29,000

29,250

647

628

610

591

564

529

494

459

29,250

29,500

655

637

618

600

573

538

503

468

29,500

29,750

664

646

627

609

582

547

512

477

29,750

30,000

673

654

636

617

591

556

521

486

30,000

30,250

682

663

645

626

599

564

529

494

30,250

30,500

690

672

653

635

608

573

538

503

30,500

30,750

699

681

662

644

617

582

547

512

30,750

31,000

708

689

671

652

626

591

556

521

31,000

31,250

717

698

680

661

634

599

564

529

31,250

31,500

725

707

688

670

643

608

573

538

31,500

31,750

734

716

697

679

652

617

582

547

31,750

32,000

743

724

706

687

661

626

591

556

32,000

32,250

752

733

715

696

669

634

599

564

32,250

32,500

760

742

723

705

678

643

608

573

32,500

32,750

769

751

732

714

687

652

617

582

32,750

33,000

778

759

741

722

696

661

626

591

33,000

33,250

787

768

750

731

704

669

634

599

33,250

33,500

795

777

758

740

713

678

643

608

33,500

33,750

804

786

767

749

722

687

652

617

33,750

34,000

813

794

776

757

731

696

661

626

34,000

34,250

822

803

785

766

739

704

669

634

34,250

34,500

830

812

793

775

748

713

678

643

34,500

34,750

839

821

802

784

757

722

687

652

34,750

35,000

848

829

811

792

766

731

696

661

35,000

35,250

857

838

820

801

774

739

704

669

35,250

35,500

865

847

828

810

783

748

713

678

35,500

35,750

874

856

837

819

792

757

722

687

35,750

36,000

883

864

846

827

801

766

731

696

36,000

36,250

892

873

855

836

809

774

739

704

36,250

36,500

900

882

863

845

818

783

748

713

36,500

36,750

909

891

872

854

827

792

757

722

36,750

37,000

918

899

881

862

836

801

766

731

37,000

37,250

927

908

890

871

844

809

774

739

37,250

37,500

935

917

898

880

853

818

783

748

37,500

37,750

944

926

907

889

862

827

792

757

37,750

38,000

953

934

916

897

871

836

801

766

38,000

38,250

962

943

925

906

879

844

809

774

38,250

38,500

970

952

933

915

888

853

818

783

38,500

38,750

979

961

942

924

897

862

827

792

38,750

39,000

988

969

951

932

906

871

836

801

39,000

39,250

997

978

960

941

914

879

844

809

39,250

39,500

1,005

987

968

950

923

888

853

818

39,500

39,750

1,014

996

977

959

932

897

862

827

39,750

40,000

1,023

1,004

986

967

941

906

871

836

40,000

40,250

1,032

1,013

995

976

949

914

879

844

40,250

40,500

1,040

1,022

1,003

985

958

923

888

853

40,500

40,750

1,049

1,031

1,012

994

967

932

897

862

40,750

41,000

1,058

1,039

1,021

1,002

976

941

906

871

41,000

41,250

1,067

1,048

1,030

1,011

984

949

914

879

41,250

41,500

1,075

1,057

1,038

1,020

993

958

923

888

41,500

41,750

1,084

1,066

1,047

1,029

1,002

967

932

897

41,750

42,000

1,093

1,074

1,056

1,037

1,011

976

941

906

42,000

42,250

1,102

1,083

1,065

1,046

1,019

984

949

914

42,250

42,500

1,110

1,092

1,073

1,055

1,028

993

958

923

42,500

42,750

1,119

1,101

1,082

1,064

1,037

1,002

967

932

42,750

43,000

1,128

1,109

1,091

1,072

1,046

1,011

976

941

43,000

43,250

1,137

1,118

1,100

1,081

1,054

1,019

984

949

43,250

43,500

1,145

1,127

1,108

1,090

1,063

1,028

993

958

43,500

43,750

1,154

1,136

1,117

1,099

1,072

1,037

1,002

967

43,750

44,000

1,163

1,144

1,126

1,107

1,081

1,046

1,011

976

44,000

44,250

1,172

1,153

1,135

1,116

1,089

1,054

1,019

984

44,250

44,500

1,180

1,162

1,143

1,125

1,098

1,063

1,028

993

44,500

44,750

1,189

1,171

1,152

1,134

1,107

1,072

1,037

1,002

44,750

45,000

1,198

1,179

1,161

1,142

1,116

1,081

1,046

1,011

45,000

45,250

1,207

1,188

1,170

1,151

1,124

1,089

1,054

1,019

45,250

45,500

1,215

1,197

1,178

1,160

1,133

1,098

1,063

1,028

45,500

45,750

1,224

1,206

1,187

1,169

1,142

1,107

1,072

1,037

45,750

46,000

1,233

1,214

1,196

1,177

1,151

1,116

1,081

1,046

46,000

46,250

1,242

1,223

1,205

1,186

1,159

1,124

1,089

1,054

46,250

46,500

1,250

1,232

1,213

1,195

1,168

1,133

1,098

1,063

46,500

46,750

1,259

1,241

1,222

1,204

1,177

1,142

1,107

1,072

46,750

47,000

1,268

1,249

1,231

1,212

1,186

1,151

1,116

1,081

47,000

47,250

1,277

1,258

1,240

1,221

1,194

1,159

1,124

1,089

47,250

47,500

1,285

1,267

1,248

1,230

1,203

1,168

1,133

1,098

47,500

47,750

1,294

1,276

1,257

1,239

1,212

1,177

1,142

1,107

47,750

48,000

1,303

1,284

1,266

1,247

1,221

1,186

1,151

1,116

48,000

48,250

1,312

1,293

1,275

1,256

1,229

1,194

1,159

1,124

48,250

48,500

1,320

1,302

1,283

1,265

1,238

1,203

1,168

1,133

48,500

48,750

1,329

1,311

1,292

1,274

1,247

1,212

1,177

1,142

48,750

49,000

1,338

1,319

1,301

1,282

1,256

1,221

1,186

1,151

49,000

49,250

1,347

1,328

1,310

1,291

1,264

1,229

1,194

1,159

49,250

49,500

1,355

1,337

1,318

1,300

1,273

1,238

1,203

1,168

49,500

49,750

1,364

1,346

1,327

1,309

1,282

1,247

1,212

1,177

49,750

50,000

1,373

1,354

1,336

1,317

1,291

1,256

1,221

1,186

50,000

50,250

1,383

1,364

1,346

1,327

1,300

1,265

1,230

1,195

50,250

50,500

1,393

1,375

1,356

1,338

1,311

1,276

1,241

1,206

50,500

50,750

1,404

1,385

1,367

1,348

1,322

1,287

1,252

1,217

50,750

51,000

1,414

1,396

1,377

1,359

1,332

1,297

1,262

1,227

Plus 4.25% of tax table income in excess of $51,000

B. Nonresidents and Part-Year Residents. Compute tax table income as defined in R.S. 47:293(10). Reduce the tax table income by the total amount of personal exemptions and deductions allowed for in R.S. 47:294, and increase the tax table income by the proportionate share of those personal exemptions and deductions as provided by R.S. 47:293(10). The resulting amount is considered taxable income. The tax due for nonresidents and part-year residents shall be determined using one of the following tables depending on your filing status:
1. Married Individuals Filing Joint Returns and Qualified Surviving Spouses

If taxable income is:

The tax is:

Not over $25,000

1.85% of taxable income excluding the proportionate share of personal exemptions and deductions allowed for in R.S. 47:294.

Over $25,000

but not over $100,000

$463 plus 3.5% of the excess over $25,000. This amount is to be reduced by 1.85% of the first $25,000 of the proportionate share of personal exemptions and deductions and 3.5% of the proportionate share of personal exemptions and deductions over $25,000.

Over $100,000

$3,088 plus 4.25% of the excess over $100,000. This amount is to be reduced by 1.85% of the first $25,000 of the proportionate share of personal exemptions and deductions and 3.5% of the proportionate share of personal exemptions and deductions over $25,000 but not over $100,000 and 4.25% of the proportionate share of personal exemptions and deductions over $100,000.

2. Single Individuals and Married Individuals Filing Separate Returns

If taxable income is:

The tax is:

Not over $12,500

1.85% of taxable income excluding the proportionate share of personal exemptions and deductions allowed for in R.S. 47:294.

Over $12,500

but not over $50,000

$231 plus 3.5% of the excess over $12,500. This amount is to be reduced by 1.85% of the first $12,500 of the proportionate share of personal exemptions and deductions and 3.5% of the proportionate share of personal exemptions and deductions over $12,500.

Over $50,000

$1,544 plus 4.25% of the excess over $50,000. This amount is to be reduced by 1.85% of the first $12,500 of the proportionate share of personal exemptions and deductions and 3.5% of the proportionate share of personal exemptions and deductions over $12,500 but not over $50,000 and 4.25% of the proportionate share of personal exemptions and deductions over $50,000.

3. Head of Households

If taxable income is:

The tax is:

Not over $12,500

1.85% of taxable income excluding the proportionate share of personal exemptions and deductions allowed for in R.S. 47:294.

Over $12,500

but not over $50,000

$231 plus 3.5% of the excess over $12,500. This amount is to be reduced by 1.85% of the first $12,500 of the proportionate share of personal exemptions and deductions and 3.5% of the proportionate share of personal exemptions and deductions over $12,500.

Over $50,000

$1,544 plus 4.25% of the excess over $50,000. This amount is to be reduced by 1.85% of the first $12,500 of the proportionate share of personal exemptions and deductions and 3.5% of the proportionate share of personal exemptions and deductions over $12,500 but not over $50,000 and 4.25% of the proportionate share of personal exemptions and deductions over $50,000.

La. Admin. Code tit. 61, § I-1310

Promulgated by the Louisiana Department of Revenue, Policy Services Division, LR 29:1502 (August 2003), amended LR 35:2821 (December 2009), Amended LR 482161 (8/1/2022).
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:295 and R.S. 47:1511.